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Submit a Manuscript to the Journal
Public Money & Management

For a Special Issue on
Public sector accounting: educating for reform challenges

Manuscript deadline
28 February 2023

Cover image - Public Money & Management

Special Issue Editor(s)

Jens Heiling, Ernst & Young GmbH
[email protected]

Berit Adam, Berlin School of Economics and Law
[email protected]

Susana Jorge, University of Coimbra
[email protected]

Sotirios Karatzimas, Athens University of Economics and Business
[email protected]

Submit an ArticleVisit JournalArticles

Public sector accounting: educating for reform challenges

Accounting reforms are by no means new. For example Jacob Soll (in The Reckoning) showed that reforms in the field of public sector accounting have been taking place for 700 years: ‘societies that managed to harness accounting as part of their general cultures flourished’ and he stressed the importance of integrating accounting into educational curricula for public sector reforms to be successful.

Over the past 20 to 30 years, accrual accounting and the International Public Sector Accounting Standards (IPSAS) have played a significant role in the reform and modernization of public sector accounting in many countries adding further complexities to public sector accounting. As a result, there is a growing need to educate the users of government financial information. As well, if public sector accounting education (PSAE) does not keep up with international developments, attempts to harmonize public sector accounting practices through the adoption of IPSASs will be hampered.

The overarching importance of PSAE for accrual accounting and IPSAS reforms was underlined in a PMM/CIGAR theme published in autumn 2022: see https://www.tandfonline.com/toc/rpmm20/42/7?nav=tocList

The main aim of this new theme, which will be published in late 2023, is to explore the relationship between accounting reforms in the public sector and the role of education. Recent reforms evidence a trend for accounting to move away from only technical financial issues, to include non-financial aspects, which present new challenges to be considered in teaching future professionals. Also, digitalization brings different perspectives and issues to be faced and included in PSAE overall.

The theme will partly build on the 16th CIGAR Workshop (‘Educating for institutional change in public sector accounting?’), which was held in Berlin in September 2022. Workshop participants observed that research on PSAE is still limited and has traditionally focused on teaching methods, curriculum-oriented papers and career/employment-related issues. Also, international comparative research is very limited. An important aim of this theme is to provide a platform for research in PSAE and to further explore the role and objectives of PSAE.

Examples of topics that can be addressed in this theme (although this list is not exclusive) are:

  • The relevance, role and objectives of PSAE in general and in the context of public sector accounting reforms.
  • PSAE in developed and emerging economies.
  • PSAE from an organizational or institutional theory perspective.
  • Consequences of changes in accounting frameworks on PSAE.
  • Comparison of PSAE practices in different jurisdictions.
  • PSAE in the area of IPSAS/EPSAS.
  • The impact of international standardization and harmonization trends on PSAE.
  • Users of PSA information and implications for PSAE.
  • The design of curricula or study programmes in the area of public financial management.
  • Interdisciplinarity of PSA and implications for PSAE.
  • Effects of PSAE reforms on accounting degrees and on accounting/business schools/faculties/departments.
  • Innovative teaching/training methods applied in PSAE and training.
  • The impact of participatory democracy and citizen participation on PSAE.
  • Digitalization of PSAE.
  • The impact of the Covid 19 pandemic on PSAE.
  • New perspectives in public sector accounting, such as integrated reporting, non-financial reporting or new auditing practices, and challenges in PSAE.

Please feel free to discuss your ideas with the guest editors.

Submission Instructions

Submission Instructions

This theme will include research articles (maximum 8,000 words, including references), new development articles (maximum 3,500 words) and debate articles (maximum 1,000 words). Articles that are innovative in their approach, in terms of themes, methods of data collection and theories are especially welcome.

Research articles must be suitable for both academic and reflective practitioner readers and are subject to the same conditions as PMM’s freely submitted articles as explained in PMM’s instructions to authors.

Authors must submit research and new development articles through ScholarOne (https://mc.manuscriptcentral.com/rpmm.

Research articles will be double-blind refereed by both an academic and a practitioner (in the same way as regular submissions to PMM).

Debate articles should be submitted directly to the guest editors, not through ScholarOne.

Instructions for AuthorsSubmit an Article

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